The ACLC Industry Classification includes Class 343 for Sports and physical recreation goods retailing or hiring. It would be ideal for data to be available for this class as defined in the ACLC. The 2005-06 Retail and Wholesale Industries Survey used 1993 ANZSIC to classify industry. As a result the best data available is for the ANZSIC classes which correspond most closely in scope to ACLC Class 343. These ANZSIC classes are 4241 Sport and camping equipment retailing and 4245 Marine equipment retailing. The scope of the former is wholly contained within the scope of ACLC Class 343. However, the scope of the latter includes the retailing of marine equipment for non-recreation purposes. This falls outside the scope of the ACLC altogether. There are some primary activities in scope of ACLC Class 343 which fall outside the scope of the ANZSIC Classes 4241 and 4245. Examples are Sports apparel retailing and Sports footwear retailing.

In 2005-06, the total income of sport and camping equipment retailers was $2,817.8m, of which $2,270.3m (81%) came from retail sales and $339.3m from wholesale sales (12%). Sport and camping equipment includes such items as bicycles, sports firearms, canoes, skis, fishing tackle and sleeping bags. The operating profit margin for sport and camping equipment retailers was 6.0% compared with 4.5% for the retail industry as a whole. Their total expenses came to $2,692.7m of which $1,728.1m (64%) was purchases and $391.0m (15%) were wages and salaries.

Marine equipment includes boats and their accessories, boat trailers and jet skis. The total income for marine equipment retailers during 2005-06 was $1,667.8m, of which $1,103.2m (66%) came from retail sales and $379.4m (23%) from wholesale sales. The operating profit margin was 8.2%, slightly larger than the sport and camping equipment retailers, and larger than the retail industry as a whole. The total expenses for marine equipment retailers were $1,557.9m, of which $1,242.0m (80%) was purchases and $142.3m (9.1%) wages and salaries.

At the end of June 2006, there were 18,558 persons employed by sport and camping equipment retailers and 4,039 persons employed by marine equipment retailers.